Principals must devote a vast amount of time and energy to campus funding and budgetary issues because budgeting and accounting procedures are an integral part of an effective instructional program. In fact, a principal's role in the budgetary process significantly impacts both budget development and instructional planning. Principals who fail to…

State educational planning agencies should work to upgrade budgeting and accounting systems in local school districts. States should initiate pilot efforts in local school districts to examine new program oriented systems such as POBAS -- Program Oriented Budgeting and Accounting System. (Author/JH)

The New Jersey Education Association (NJEA) criticizes state-mandated program-oriented budgeting as limited, laborious, inflexible, and more concerned with efficiency than with sound education. NJEA sets out its own guidelines on school budgeting, which favor the traditional line-item budget. (SJL)

The zero-based budgeting approach is designed to achieve the greatest benefit with the fewest undesirable consequences. Seven basic steps make up the zero-based decision-making process: (1) identifying program goals, (2) classifying goals, (3) identifying resources, (4) reviewing consequences, (5) developing decision packages, (6) implementing a…

To help vocational education budget planners take a good look each year at where they are going, what they are trying to accomplish, and where to put their money, this article describes the 12 steps in a model commonly used for zero based budgeting. (Author/HD)

The material in this handbook has been designed for continuous reference and use by administrators and school board members in formulating sound school budgets. Statements of practices and policy express the general situation and simply provide a starting point. Practical applications in union free, central, and city school districts in cities of…

A National Academy of Sciences conference was held in October, 1981 in Washington, D.C. to provide dialogs with key government officials and to suggest alternatives for wise allocation of limited resources to control damage to the United States' scientific and technological enterprise. Viewpoints and key recommendations are reported. (JN)

The purpose of this handbook is to help clarify some of the procedural aspects leading to implementation of a program budgeting system and thereby assist those boards of education and administrators contemplating installation of program budgeting and, ultimately, a comprehensive program, planning, budgeting, system within their districts. The…

One of two supplements which accompany chapter 2 of "Mountain-Plains Handbook: The Design and Operation of a Residential, Family Oriented Career Education Model" (CE 014 630), this document contains specific information concerning accounting procedures and forms utilized by the controller services division. Presented are step-by-step…

Designed to provide guidelines for establishing and administering programs cooperatively initiated by Comprehensive Employment and Training Act (CETA) agencies and local educational agencies (LEAs), this handbook is based on information collected from people experienced in the successful operation of such joint ventures. Its general goal is to…